CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course reviews a history of the CPA profession, will focus on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter. It covers general ethics and is applicable for CPAs in states in which state-specific ethics are not required. This course does not qualify for IRS credit.

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description:
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course reviews a history of the CPA profession but will focus on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter. This course covers general ethics and is applicable for CPAs in states in which state-specific ethics are not required. This course does not qualify for IRS credit.

Major Topics:

Examine the CPA's role in today's economy

Compare similarities and differences between individual and business ethics

Explore the link between ethics, integrity and scruples

Discuss the basic attributes of ethics and professional conduct

Review the history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct

Review the AICPA's Code of Professional Conduct and a CPA's responsibilities to the public, clients and colleagues

Discuss the common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers

Review CPA Independence violations by current legal case examples

Objectives:

Understand the attributes of ethics and professional conduct

Identify ethical issues that occur every day in the work environment

Understand those deliberative, emotional, and social skills that enable a CPA to put their knowledge of the rules into practice in ways that are applicable to any situation